會(huì)計(jì)英語教材

------------------------------------------------------------------------會(huì)計(jì)英語教材第一講會(huì)計(jì)英語的常用術(shù)語授課內(nèi)容和教學(xué)目標(biāo)：

在第一個(gè)專題中向大家介紹會(huì)計(jì)領(lǐng)域中經(jīng)常用到的最基本的術(shù)語以及它們的應(yīng)用，使學(xué)生在頭腦中建立起一個(gè)框架并對(duì)會(huì)計(jì)專業(yè)英語有一個(gè)直觀的了解。這些內(nèi)容將構(gòu)成以后幾個(gè)專題學(xué)習(xí)的基礎(chǔ)。

1.accountingn.會(huì)計(jì)；會(huì)計(jì)學(xué)

accountn..賬，賬目a/c；賬戶

e.g.T-account:T型賬戶；accountpayable應(yīng)付賬款receivable應(yīng)收賬款）；

accountantn.會(huì)計(jì)人員，會(huì)計(jì)師CPA（certifiedpublicaccountant）注冊(cè)會(huì)計(jì)師

2.Accountingconcepts會(huì)計(jì)的基本前提

1）accountingentity會(huì)計(jì)主體；entity實(shí)體，主體

2）goingconcern持續(xù)經(jīng)營

3）accountingperiod會(huì)計(jì)分期

financialyear/fiscalyear會(huì)計(jì)年度（financialadj.財(cái)務(wù)的，金融的；fiscaladj.財(cái)政的）

4）moneymeasurement貨幣計(jì)量

人民幣RMB￥美元US$英鎊￡法國法郎FFr

*權(quán)責(zé)發(fā)生制accrualbasis.

accrualn.本身是應(yīng)計(jì)未付的意思，

accruev.應(yīng)計(jì)未付，應(yīng)計(jì)未收，

e.g.accruedliabilities，應(yīng)計(jì)未付負(fù)債

3.Qualityofaccountinginformation會(huì)計(jì)信息質(zhì)量要求

（1）可靠性reliability

（2）相關(guān)性relevance

（3）可理解性u(píng)nderstandability

（4）可比性comparability

（5）實(shí)質(zhì)重于形式substanceoverform

（6）重要性materiality

（7）謹(jǐn)慎性prudence

（8）及時(shí)性timeliness

4.Elementsofaccounting會(huì)計(jì)要素

1）Assets:資產(chǎn)

–currentassets流動(dòng)資產(chǎn)

cashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物（bankdeposit）

inventory存貨receivable應(yīng)收賬款prepaidexpense預(yù)付費(fèi)用

–non-currentassets固定資產(chǎn)

property（landandbuilding）不動(dòng)產(chǎn),plant廠房,equipment設(shè)備（PPE）

e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.

2）Liabilities:負(fù)債

fundsprovidedbythecreditors.creditor債權(quán)人，賒銷方

–currentliabilities當(dāng)期負(fù)債

non-currentliabilities長期負(fù)債

totalliabilities

accountpayable應(yīng)付賬款loan貸款advancefromcustomers預(yù)收款

bond債券（由政府發(fā)行,governmentbond/treasurybond政府債券，國庫券）

debenture債券（由有限公司發(fā)行）

3）Owners’equity:所有者權(quán)益（Netassets）

fundsprovidedbytheinvestors.Investor投資者

–paidincapital（contributedcapital）實(shí)收資本

–shares/capitalstock（u.s.）股票

retainedearnings留存收益

同時(shí)記住幾個(gè)單詞dividend分紅

beginningretainedearningsendingretainedearnings

–reserve儲(chǔ)備金（資產(chǎn)重估儲(chǔ)備金，股票溢價(jià)賬戶）

e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.

4）Revenue:收入

salesrevenue銷售收入interestrevenue利息收入rentrevenue租金收入

5）Expense:費(fèi)用

costofsales銷售成本,wagesexpense工資費(fèi)用

6）Profit（income,gain）:利潤netprofit,netincome

5.Financialstatement財(cái)務(wù)報(bào)表

1）balancesheet資產(chǎn)負(fù)債表

2）incomestatement利潤表

3）statementofretainedearnings所有者權(quán)益變動(dòng)表

4）cashflowstatement現(xiàn)金流量表

6.Accountingcycle

1）journalentries日記賬generaljournal總?cè)沼涃~

generalledger總分類賬trialbalance試算平衡表

adjustingentries調(diào)整分錄adjustedtrialbalance調(diào)整后的試算平衡表

Financialstatements財(cái)務(wù)報(bào)表closingentry完結(jié)分錄

2）Dr.—Debit借Cr.—Credit貸

Double-entrysystem復(fù)式記賬

7.Exercise練習(xí)

1）purchasesofinventoryincashforRMB￥3,000現(xiàn)金人民幣3,000元購買存貨

Dr.inventory3,000借：存貨3,000

Cr.cash3,000貸：現(xiàn)金3,000

2）salesonaccountofUS$10,000賒銷方式銷售，收入10,000美元

Dr.accountreceivable10,000借：應(yīng)收賬款10,000

Cr.salesrevenue10,000貸：銷售收入10,000

3）paidRMB￥50,000insalaries&wages支付工資人民幣50,000元

Dr.wages&salariesexpense50,000借：職工薪酬50,000

Cr.bankdeposit50,000貸：銀行存款50,000

4）cashsaleofUS$1,180銷售收入現(xiàn)金1,180美元

Dr.cash1,180借：現(xiàn)金1,180

Cr.salesrevenue1,180貸：銷售收入1,180

5）pre-paidinsuranceforUS$12,000預(yù)付保險(xiǎn)費(fèi)12,000美元

Dr.prepaidinsurance12,000借：預(yù)付保險(xiǎn)12,000

Cr.bankdeposit12,000貸：銀行存款12,000第二講存貨授課內(nèi)容和教學(xué)目標(biāo)：

本專題主要講授與存貨有關(guān)的英文術(shù)語，如期初和期末的存貨的表達(dá)方式，以及不同的企業(yè)中的各種存貨形式。其次，通過該專題的學(xué)習(xí)，使學(xué)生掌握對(duì)有關(guān)存貨在買入時(shí)和賣出時(shí)的價(jià)值計(jì)量這一類英文題目的理解和解答，及與期末存貨有關(guān)的會(huì)計(jì)處理方式的英文會(huì)計(jì)分錄。

1.Inventoryn.存貨，庫存（c.f.stock英式英語用法）

常見詞組inventoryturnover存貨周轉(zhuǎn)率inventorycontrol存貨控制

beginninginventory初始存貨endinginventory期末存貨

takeaphysicalinventory盤庫

常見的存貨形式：TypeofbusinessTypeofinventoryMerchandisingcompanyMerchandiseinventory商品存貨ManufacturingcompanyRawmaterials原材料Workinprocess（WIP）（處在生產(chǎn)過程中的）在制品，半成品Finishedgoods成品2.Inventoryvaluation存貨的價(jià)值計(jì)量

costn.成本，費(fèi)用

directcosts直接成本indirectcosts間接成本fixedcosts固定成本costaccounting成本會(huì)計(jì)

v.花費(fèi)

e.g.Theofficefurnitureofourcompanycostsus$5,000.

unitcost單個(gè)成本totalcost總成本costofsales（COS）=costofgoodssold（CGS）銷貨成本

salesrevenue銷售收入這兩個(gè)詞經(jīng)常被放在一起做計(jì)算Lectureexamples:

①Acompanysold15computersforUS$1000each.

某公司以1000美元一臺(tái)的價(jià)格售出電腦共15臺(tái)。

Salesrevenue:US$1,000×15=US$15,000

[答疑編號(hào)811020101]

②Acompanysold15computerscostingUS$800eachfortotalUS$15,000.

某公司銷售出電腦15臺(tái)，每臺(tái)成本為800美元，共收入15,000美元。

costofsales:US$800×15=US$12,000

Dr.bankdeposit15,000借：銀行存款15,000

Cr.salesrevenue15,000貸：主營業(yè)務(wù)收入15,000

Dr.costofsales12,000借：主營業(yè)務(wù)成本12,000

Cr.inventory--computer12,000貸：庫存商品—電腦12,000

[答疑編號(hào)811020102]

3.初始成本計(jì)量

Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:

采購成本purchase（price）運(yùn)費(fèi)freight存儲(chǔ)storingcost

保險(xiǎn)費(fèi)insurance稅費(fèi)tax裝卸費(fèi)loadingandunloadingcost

e.g.DuringJuly,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB￥410each.RMB￥300offreightwerealsopaid.

Dr.printer82,300

Cr.bankdeposit82,300

借：固定資產(chǎn)—打印機(jī)82300

貸：銀行存款82300

4.發(fā)出存貨的成本計(jì)量

Specificidentification個(gè)別計(jì)價(jià)法

unitcost×no.ofunit=totalcost

Weightedaverage加權(quán)平均法

unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000any1000unitsamong1800Purchase,May780010.508,400Purchase,May2030011.003,300Purchase,May2620011.202,240Goodsavailableforsale180018,940÷1800≈10.52②18,940①Costofgoodssold100010.5210.52×1,000=10,520Endinginventory,May30800

18,940－10,520=8,420[答疑編號(hào)811020103]

Movingaverage移動(dòng)平均法

First-in,First-out（FIFO）先進(jìn)先出法

unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000500Purchase,May780010.508,400800Purchase,May2030011.003,300200outof300Purchase,May2620011.202,240

Goodsavailableforsale1800

18,940First1500unitsCostofgoodssold1500

（500×$10.00）+（800×$10.50）+（200×$11.00）=15,600Endinginventory,May30300

18,940－15,600=3,340[答疑編號(hào)811020104]

5.期末存貨的計(jì)量endinginventory

Lowerofcostormarketrule（LCMrule）成本與市場(chǎng)孰低法

Cost成本marketvalue（fairvalue）公允價(jià)值carryingvalue賬面成本

netrealizablevalue可變現(xiàn)凈值＝estimatedsaleprice估計(jì)售價(jià)－relatedcostsandtax估計(jì)銷售費(fèi)用和稅金

*contractprice合同價(jià)格salesprice銷售價(jià)格

存貨跌價(jià)準(zhǔn)備的計(jì)提

Dr.managementcost—Dr.managementcost-lossonmarketpricedeclineofinventories資產(chǎn)減值損失

Cr.reserveformarketpricedeclineofinventories存貨跌價(jià)準(zhǔn)備

Lectureexample:

IftheoriginalcostoftheinventoryheldbyABCcompanywasUS$2,000,anditsestimatedtotalsalepricewouldbe$2,100andotherexpenseforthesaleswouldbe$200.

Thenetrealizablevalueforthoseinventory:US$1,900=$2,100-$200

Dr.managementcost-lossonmarketpricedeclineofinventories100

Cr.reserveformarketpricedeclineofinventories100

[答疑編號(hào)811020105]

Lectureexamples：

Atthebeginningoftheyear,Lindacompanyheld1500desklampscostingRMB￥50.00each.Duringtheyearitpurchasedanadditional500lampsforRMB￥55.00each.Thecompanysold1800units.

YouarerequiredtocomputethecostofgoodssoldandendinginventoryandmakethenecessaryjournalentryforthebusinessassumingFIFOmethodareuse.

Bytheendoftheyear,itwasreportedthatthemarketpriceofthistypeoflamphasdeclinedtoRMB￥52.00each.YouarealsorequiredtopreparethenecessaryjournalentryonDecember31forthecompany.

[答疑編號(hào)811020106]

①inventorypurchase

Dr：inventory27500

Cr：bankdeposit27500（500*55）

②inventorysales（FIFOmethodwillbeusedtocalculatetheCGS）

costofgoodssold（CGS）=1500*50+300*55=91500

endinginventory=1500*50+500*55-91500=11000

Dr：bankdeposit***

Cr.salesrevenue***

Dr：costofsales91500

Cr.inventory--desklamp91500

③reserveformarketpricedeclineofinventories

netrealizablevalue=200*52=10400

Dr:managementcost-lossonmarketpricedeclineofinventorie600（11000-10400）

Cr.reserveformarketpricedeclineofinventories600

第三講固定資產(chǎn)授課內(nèi)容和教學(xué)目標(biāo)：

該專題內(nèi)容主要介紹常用的與固定資產(chǎn)有關(guān)的英文詞匯、短語和經(jīng)濟(jì)業(yè)務(wù)描述。通過本章的教學(xué)使學(xué)生理解關(guān)于固定資產(chǎn)價(jià)值的計(jì)量、折舊等英文題目的理解，并進(jìn)行常見的計(jì)算和會(huì)計(jì)處理。

1.Non-currentassets

current:adj.流通的；當(dāng)前的currentassets流動(dòng)資產(chǎn)currentliabilities短期負(fù)債

non-current：加否定前綴non-currentassets固定資產(chǎn)non-currentliabilities長期負(fù)債

e.g.Assetsareusuallydividedintocurrentassetsandnon-currentassetsonthebalancesheet.

2.常見的固定資產(chǎn)

building建筑物plant廠房machinery機(jī)械

equipment設(shè)備vehicles車輛fixture固定設(shè)施

3.固定資產(chǎn)的初始計(jì)量

Acquisitioncost購置成本

acquirev.獲得，取得acquisitionn.

e.g.Ourcompanyacquiredafamouslocalhotelfor$105,000inOctober.

Acquisitioncostincludessomeothernecessarycosts.

purchaseprice買價(jià)transportationcost運(yùn)費(fèi)

installationcost安裝費(fèi)用tax稅金等

*historicalcost：原始成本

Lectureexample

e.g.ABCcompanypurchasedapieceofequipmentwithalistprice（價(jià)目表價(jià)格）ofRMB￥60,000onJanuary1,2008.Thefollowingcostwasrelatedtotheequipmentpurchase:

frightcostof￥1,000wereincurred;apollution-controldevicewascompulsivelyrequired

tobeinstalledatacostof￥2,500;loadingandunloadingfeeof￥800.pleasecalculatethe

acquisitioncostoftheequipment.

[答疑編號(hào)811030101]

Listprice￥60,000

freightcosts1,000

pollution-control2,500

loadingandunloadingfee800

totalAcquisitionCost￥64,300

fairvalue公允價(jià)值marketvalue市場(chǎng)價(jià)值

Lectureexample

Edisoncompanyownsachainofrestaurants.OnJanuary1,2008,thecompanyacquiredarestaurantfromitscompetitorfor$40,000.Thefairvalueoftheassetswasassessedasfollowing:thebuildinghadamarketvalueof$35,000,theequipmentshadthefairvalueof$10,000andthefixturesof$5,000.

Q:what’stheacquisitioncostofeachasset?Prepareajournalentrytorecordtheacquisition.

[答疑編號(hào)811030102]

Totalacquisitioncost:$40,000

Totalfairvalueoftheacquiredassets:$35,000＋$10,000＋$5,000＝$50,000

MarketValueAcquisitionCost

building35,00028,000＝40,000×（35,000÷50,000）

equipment10,0008,000＝40,000×（10,000÷50,000）

fixture5,0004,000＝40,000×（5,000÷50,000）

50,00040,000

Dr.building28,000

Dr.equipment8,000

Dr.fixture4,000

Cr.bankdeposit40,000

借：固定資產(chǎn)――建筑物28,000

――設(shè)備8,000

――固定設(shè)施4,000

貸：銀行存款40,000

4.Depreciation折舊

depreciationn.折舊，損耗（有些資產(chǎn)）amortization攤銷（無形資產(chǎn)）

accumulateddepreciation累積折舊depreciationexpense折舊費(fèi)用

depreciatev.

depreciableadj.

·depreciationbase折舊基數(shù)—historicalcostofassets

*bookvalue/carryingvalue賬目價(jià)值（＝historicalcost–accumulateddepreciation）

·estimatedresidualvalue/estimatedsalvagevalue預(yù)計(jì)凈殘值

estimatedadj.預(yù)計(jì)的，估計(jì)的→estimatev.估計(jì)，判斷，估價(jià)

residualadj.殘留的，剩余的

salvagen.海上救助，海上打撈，從災(zāi)難中搶救出的財(cái)物，殘留物，殘余物

*depreciableamount＝depreciationbase—estimatedresidualvalue

·estimatedusefullife預(yù)計(jì)使用年限（No.ofyears）/（No.ofproductionunits）

usefullife使用壽命，使用年限

·固定資產(chǎn)已提的減值準(zhǔn)備

·methods:

a.straight-linemethod直線折舊法，平均年限法

b.unitsofproductionmethod工作量法

Accelerateddepreciation加速折舊法:

c.double-decliningbalancemethod雙倍余額遞減法

d.sum-of-the-years'digitsmethod年數(shù)總和法

journalentry與折舊有關(guān)的會(huì)計(jì)分錄

Dr.depreciationexpense折舊費(fèi)用

Cr.accumulateddepreciation累計(jì)折舊

Lectureexamples:

1）Straight-linedepreciation

depreciableamount可折舊金額＝depreciationexpenseofeachyear（年折舊額）

estimatedusefullife（year）尚可使用年限

LeocompanypurchasedalaundryequipmentonSept.1,2007,for$60,000.Theequipmenthasanestimatedusefullifeof5yearsandanestimatedresidualvalueof$6,000.Thecompanyiscomparingtheuseofthestraight-linemethodandtheunits-of-productionmethodtodepreciatetheasset.Theequipmentwillbeusedtoproduce10,000unitsinthefirsttwoyearsand20,000unitsinthefollowingthreeyears..

Pleasecalculatethedepreciationexpense,theaccumulateddepreciation,andthebookvalueoftheequipmentunderbothmethodsforeachofthefiveyearsoftheasset’slife.

[答疑編號(hào)811030103]

*$60,000cost;5yearlife;$6,000residualvalue

Depreciationexpenseofeachyearin5years:（$60,000－$6,000）÷5＝$10,800Year12345Depreciationexpense10,80010,80010,80010,80010,800Historicalcost60,00060,00060,00060,00060,000Accumulateddepreciation10,80021,60032,40043,20054,000Bookvalue49,20038,40027,60016,8006,0002）Unitsofproduction

depreciableamount＝depreciationexpense/unit（每單位產(chǎn)品的折舊額）

unitsproduction生產(chǎn)的產(chǎn)品產(chǎn)量

Depreciationexpenseofeachunitin5years:（$60,000﹣$6,000）÷80,000＝$0.675

Depreciationexpenseofeachyear＝depreciationexpenseofeachunit×No.ofunitsproducedinthatyear

[答疑編號(hào)811030104]Year12345Depreciationexpense6,7506,75013,50013,50013,500Historicalcost60,00060,00060,00060,00060,000Accumulateddepreciation6,75013,50027,00040,50054,000Bookvalue53,25046,50033,00019,5006,0003）Double-decliningbalance

bookvalueatstartofperiod期初賬面價(jià)值×doublestraight-linerate雙倍折舊率＝depreciationexpenseforthatperiod當(dāng)期折舊費(fèi)用

*bookvalue（carryingvalue）賬面價(jià)值＝costofasset資產(chǎn)的成本－accumulateddepreciation累計(jì)折舊

straight-linerate平均年限法折舊率＝1÷no.ofyears（estimatedusefullife）折舊年限

doublestraight-linerate雙倍余額法折舊率＝2×straight-linerate平均年限法折舊率

4）Sum-of-the-years'digits年數(shù)總和法

depreciableamount′yearsleftatbeg.ofperiod期初剩余使用年限

sumoftheyears'digits年數(shù)數(shù)位的總和

本章小節(jié):

在固定資產(chǎn)這一章當(dāng)中，主要介紹了固定資產(chǎn)折舊的情況，除此之外，固定資產(chǎn)還會(huì)涉及到固定資產(chǎn)的處置，比如固定資產(chǎn)的損毀、固定資產(chǎn)的出售以及固定資產(chǎn)抵債的一些相關(guān)的內(nèi)容。第四講常用會(huì)計(jì)科目的英文名稱1.資產(chǎn)類科目Assets

現(xiàn)金：Cashandcashequivalents

銀行存款：Bankdeposit

應(yīng)收賬款：Accountreceivable

應(yīng)收票據(jù)：Notesreceivable

應(yīng)收股利：Dividendreceivable

應(yīng)收利息：Interestreceivable

其他應(yīng)收款：Otherreceivables原材料：Rawmaterials

在途物資：Materialsintransport

庫存商品：inventory

存貨跌價(jià)準(zhǔn)備：provisionforthedeclineinvalueofinventories

壞賬準(zhǔn)備：Baddebtprovision

待攤費(fèi)用：Prepaidexpense交易性金融資產(chǎn)：Tradingfinancialassets

持有至到期投資：held-to-maturityinvestment

可供出售金融資產(chǎn)：Available-for-salefinancialassets

短期投資：Short-terminvestment

長期股權(quán)投資：Long-termequityinvestment

固定資產(chǎn)：Fixedassets

累計(jì)折舊：Accumulateddepreciation

在建工程：Construction-in-process

固定資產(chǎn)減值準(zhǔn)備：provisionforthedeclineinvalueoffixedassets

無形資產(chǎn)：Intangibleassets

累計(jì)攤銷：Accumulatedamortization

商譽(yù)：Goodwill

遞延所得稅資產(chǎn)：deferredtaxassets（DTA）2.負(fù)債類Liability

短期借款：Short-termloans/borrowing

長期借款：Long-termloans/borrowing

預(yù)收賬款：advancefromcustomers/Depositreceived

應(yīng)付票據(jù)：Notespayable

應(yīng)付賬款：Accountpayable

應(yīng)付工資薪酬：wagespayable

應(yīng)付股利：Dividendspayable

應(yīng)付利息：Interestpayable

應(yīng)交稅費(fèi)：Taxpayable

其他應(yīng)付款：Otherpayables

遞延所得稅負(fù)債：Deferredtaxliabilities

3.所有者權(quán)益類OWNERS'EQUITY

實(shí)收資本：Paid-incapital（paid-up）

資本公積：Capitalreserves

盈余公積：Surplusreserves

未確認(rèn)投資損失：Unrealizedinvestmentlosses

未分配利潤：Retainedearningsafterappropriation

4.成本類科目Cost

生產(chǎn)成本：ManufacturingCost

制造費(fèi)用：Manufacturingoverhead

勞務(wù)成本：laborcosts

研發(fā)支出：R&Dexpenditure

5.損益類Profitandloss

主營業(yè)務(wù)收入：Mainoperatingrevenue

其他業(yè)務(wù)收入：Otheroperatingrevenue

營業(yè)外收入：Non-operatingincome

投資收益：Investmentincome

產(chǎn)品銷售收入：salesrevenue

主營業(yè)務(wù)成本：Mainoperatingcosts

costofgoodssold/costofsales

其他業(yè)務(wù)支出：Otheroperatingcosts

營業(yè)外支出：Non-operatingexpense

銷售費(fèi)用：Sellingexpense

管理費(fèi)用：Generalandadministrationexpense（G&Aexpense）

財(cái)務(wù)費(fèi)用：Financeexpense

公允價(jià)值變動(dòng)損益：Gain/lossofthechangeoffairvalue

所得稅：Incometax第五講無形資產(chǎn)授課內(nèi)容：本節(jié)內(nèi)容主要介紹與無形資產(chǎn)有關(guān)的英文術(shù)語和常用表達(dá)。內(nèi)容側(cè)重于講解無形資產(chǎn)的基本特征以及與無形資產(chǎn)的初始計(jì)量、后續(xù)計(jì)量和處置有關(guān)的計(jì)算和會(huì)計(jì)處理方法。

1.Intangibleassets無形資產(chǎn)企業(yè)擁有或控制的沒有實(shí)物形態(tài)的可辨認(rèn)非貨幣資產(chǎn)。

Identifiablenon-monetaryassetswithoutphysicalsubstance,ownedorcontrolledbytheentity.

強(qiáng)調(diào)兩點(diǎn)：

identifiability:可辨認(rèn)性

（without）physicalsubstance:物質(zhì)形態(tài)

（1）（without）physicalsubstance:（不具有）物質(zhì)形態(tài)

intangibleadj.觸摸不到的、無形c.f.tangibleassets有形資產(chǎn)

有時(shí)候英文中也用intangibles表示無形資產(chǎn)。

（2）identifiability:可辨認(rèn)性

intangibleassets:identifiable

*goodwill商譽(yù)：unidentifiableseparately（不可辨認(rèn)）3.Typeofintangibleassets無形資產(chǎn)的具體形式

trademark商標(biāo)權(quán)

patent專利權(quán)

brandname品牌

intellectualproperty（IP）知識(shí)產(chǎn)權(quán)

copyright著作權(quán)

franchise特許權(quán)

license執(zhí)照，許可證

computersoftware計(jì)算機(jī)軟件

researchanddevelopment（R&D）研究開發(fā)

4.Initialrecognitionofintangibleassets無形資產(chǎn)的初始計(jì)量:

·purchasedintangibleassets：外購無形資產(chǎn)

purchasev.買，購買

·internallygeneratedintangibleassets：自創(chuàng)的無形資產(chǎn)

internally—internaladj.內(nèi)部的

generated：adj.形成的，被創(chuàng)造的

Lectureexample1:

CompanyApurchasedapatentforthedesignofaTVseton3Januaryatacostof￥20,000.Thispatent（basedonitstechnology）isestimated（估計(jì)）tohaveausefullifeof5years.

*從題目中提煉出重要的信息Patent:cost—￥20,000;usefullife—5yearsDrIntangibleassets—patent20,000

CrBankdeposit20,000

借:無形資產(chǎn)—專利權(quán)20,000

貸:銀行存款20,000

Lectureexample2:

CompanyAalsohasaninternallygenerated（自創(chuàng)的）brandnamewithanestimatedfairvalueof￥500,000.

注意：自創(chuàng)的品牌不作為企業(yè)的無形資產(chǎn)核算。

5.Measurementafterrecognition無形資產(chǎn)的后續(xù)計(jì)量

在有關(guān)無形資產(chǎn)的題目中，可能還會(huì)涉及到用英文處理無形資產(chǎn)的后續(xù)計(jì)量。無形資產(chǎn)的后續(xù)計(jì)量主要是牽扯到資產(chǎn)的使用壽命（usefullife）、攤銷、減值測(cè)試等問題。這就需要我們明白下面一組單詞的含義，以便更好的判斷是否對(duì)無形資產(chǎn)進(jìn)行攤銷或減值測(cè)試。

·amortizationn.攤銷amortize（amortise）v.攤銷c.f.depreciate折舊

e.g.Theintangibleassetistobeamortizedoverfiveyears.

·usefullife使用壽命

①intangibleswithfinite（有限的）usefullife使用壽命有限

—amortizedovertheusefullife在使用壽命內(nèi)進(jìn)行攤銷

②intangibleswithindefiniteusefullife使用壽命不確定

—nottobeamortizedandbetestedforassetimpairment不攤銷而進(jìn)行資產(chǎn)減值測(cè)試

c.f.indefinite不確定的infinite無限的definite確定的

Lectureexample3

CompanyApurchasedapatentforthedesignofakindofTVseton3Januaryatacostof￥20,000.Thispatent（basedonitstechnology）isestimatedtohaveausefullifeof5years.

A公司于1月3日以人民幣2Drmanagementexpense—Amortizationexpense￥4,000

CrAccumulatedamortization—patent￥4,000

Lectureexample4

CompanyApurchasedaregistertrademark（注冊(cè)商標(biāo)）for￥300,000.Thetrademarkcanberenewed（更新）indefinitelysubjecttocontinueduse.

初始計(jì)量:DrIntangibleassets—trademark￥300,000

CrBankdeposit￥300,000

后續(xù)計(jì)量：impairmenttestforeachaccountingperiod（每一會(huì)計(jì)期間進(jìn)行減值測(cè)試）

6.thedisposalofintangibleassets無形資產(chǎn)的處置

·Whentheintangibleassetsaresaled當(dāng)無形資產(chǎn)被售出時(shí)

借：銀行存款

無形資產(chǎn)減值準(zhǔn)備

累計(jì)攤銷

營業(yè)外支出——處置非流動(dòng)資產(chǎn)損失（出售實(shí)現(xiàn)損失時(shí)）

貸：無形資產(chǎn)

營業(yè)外收入——處置非流動(dòng)資產(chǎn)利得收益（出售實(shí)現(xiàn)收益時(shí)）

Dr.Bankdeposit

Provisionforthedeclineinvalueofintangibleassets

Accumulatedamortization

Non-operatingexpense—lossondisposalofnon-currentassets（whenlossoccurs）

Cr.Intangibleassets

Non-operatingrevenue—gainondisposalofnon-currentassets（whengainoccurs）

·當(dāng)無形資產(chǎn)預(yù)期不能為企業(yè)帶來經(jīng)濟(jì)利益時(shí)，應(yīng)當(dāng)將該無形資產(chǎn)的賬面價(jià)值予以轉(zhuǎn)銷，其賬面價(jià)值當(dāng)作當(dāng)期損益。

借：營業(yè)外支出

累計(jì)攤銷

無形資產(chǎn)減值準(zhǔn)備

貸：無形資產(chǎn)

Dr.non-operatingexpense

Accumulatedamortization

Provisionforthedeclineinvalueofintangibleassets

Cr.Intangibleassets第六講資產(chǎn)減值A(chǔ)ssetsImpairment教學(xué)內(nèi)容：

在本章的教學(xué)中主要向?qū)W生介紹資產(chǎn)的英文定義，資產(chǎn)的會(huì)計(jì)處理。主要包括資產(chǎn)的計(jì)量方法中使用的英文術(shù)語，資產(chǎn)的后續(xù)計(jì)量中涉及到資產(chǎn)減值的內(nèi)容。通過課堂例題的練習(xí)使大家掌握資產(chǎn)減值題目的解答方法。

1.Definitionofasset:

Anassetisaresourceownedorcontrolledbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity。

ownedorcontrolledbytheentity由企業(yè)擁有或者控制

asaresultofpastevents由過去的交易或者事項(xiàng)形成

fromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益

此外，滿足資產(chǎn)定義還有以下兩個(gè)條件：

probable很可能的

measurable可以計(jì)量的

2.AssetMeasurement資產(chǎn)的計(jì)量

measurev.計(jì)量,度量

measurableadj.可計(jì)量的

Historicalcost歷史成本、原始成本

e.g.Traditionally,acompany’sassetswerevaluedattheirhistoricalcosts.Withinflation,suchassetswereusuallyundervalued.

replacementcost重置成本

e.g.Withreplacementcostaccounting,assetsarevaluedattheamountitwouldcosttoreplacethem.在重置成本會(huì)計(jì)方法下，資產(chǎn)通常是以替換現(xiàn)存資產(chǎn)的所需的成本來計(jì)量的。

netrealizablevalue可變現(xiàn)凈值

e.g.Atthereportingdate,acompany’sinventoryshouldbevaluedatthelowerofcostorthenetrealizablevalue.在資產(chǎn)負(fù)債表日，公司期末存貨應(yīng)按照成本或可變現(xiàn)凈值孰低計(jì)量。

presentvalue現(xiàn)值

e.g.Theleasedassetsareusuallyvaluedatthepresentvalueoffuturecashflowsgeneratedfromtheassets.租賃資產(chǎn)通常是以來自于該資產(chǎn)的未來現(xiàn)金流的現(xiàn)值來計(jì)量的。

Fairvalue公允價(jià)值

e.g.Realestateinvestmentmeasuredwiththefairvaluemodelshouldbeadjustedtothefairvalue.在公允價(jià)值模式下計(jì)量的投資性房地產(chǎn)，應(yīng)該被被調(diào)整到以公允價(jià)值進(jìn)行計(jì)量。

Recoverableamount可回收金額

（thehigherofthefairvaluelesscoststosellandthepresentvalueofexpectedfuturecashflow）

e.g.Whenanassetisindicatedtobeimpaired,itscarryingvaluedshouldbereducedtotherecoverableamount.當(dāng)有跡象表明資產(chǎn)減值時(shí)，資產(chǎn)的賬面金額應(yīng)該降至可回收金額。

sellingprice銷售價(jià)格

contractprice合同價(jià)格

carryingvaluebookvalue賬面價(jià)值

3.AccountingforAssets資產(chǎn)的會(huì)計(jì)處理

Initialrecognition:初始計(jì)量—accountforassetsatcost以成本記入

cost=theamountpaid（consideration）+anyincidentalcosts

considerationn.對(duì)價(jià)、付款

anyincidentalcosts雜費(fèi)（運(yùn)輸費(fèi)、保險(xiǎn)費(fèi)、會(huì)計(jì)費(fèi)用）

初始計(jì)量的分錄（以孤獨(dú)資產(chǎn)為例）：

Dr：fixedassets

Cr：bankdeposit

Depreciation折舊

Dr：depreciationexpense折舊費(fèi)用

Cr：Accumulateddepreciation累計(jì)折舊

Introductiontoassetimpairment資產(chǎn)減值

impairv.削弱，損壞impairbyuse因?yàn)槭褂枚鴵p壞

e.g.Technicalrenovationindicatesthattheassetownedbyourcompanyisimpairedimpairmentn.損害，減少，惡化

e.g.assetimpairment資產(chǎn)減值impairmenttest減值測(cè)試

資產(chǎn)減值適用以下資產(chǎn)：

Realestateinvestmentvaluedundercostmodel成本計(jì)量模式的投資性房地產(chǎn)；

Longtermequityinvestment長期股權(quán)投資；

Fixedassets固定資產(chǎn)；

Biologicalassets生產(chǎn)性生物資產(chǎn)；

ExtractiveIndustries采掘行業(yè)的油氣資源；

Intangibleassets無形資產(chǎn)；

Goodwill商譽(yù)

4.Howtodoimpairmenttest?如何做資產(chǎn)減值測(cè)試

資產(chǎn)減值的跡象Indicatorsofassetimpairment

Isthereanyindicationthatanassetisimpaired?

①significantdeclineinmarketvalue資產(chǎn)的市價(jià)大幅度下跌；

②significantchangesinthetechnological,market,economicorlegalenvironment；企業(yè)經(jīng)營所處的經(jīng)濟(jì)、技術(shù)或者法律等環(huán)境的重大變化

③physicaldamageorevidenceofobsolescence資產(chǎn)實(shí)體已損壞或資產(chǎn)陳舊過時(shí)；

④evidencefrominternalreportingtheassetisperformingworsethanexpected企業(yè)內(nèi)部報(bào)告的證據(jù)表明資產(chǎn)的經(jīng)濟(jì)績效已經(jīng)低于或?qū)⒌陀陬A(yù)期。

如果發(fā)生資產(chǎn)減值跡象，我們應(yīng)該估計(jì)可回收金額。

Recoverableamount:thehigheroftheasset’sfairvaluelesscoststosell（資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額）oritspresentvalueofexpectedfuturecashflow（資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值）

Timevalueofmoney貨幣的時(shí)間價(jià)值

Thecarryingamountofanassetshouldbereducedtoitsrecoverableamount.

資產(chǎn)減值分錄：

Dr：Impairmentloss

Cr：provisionfortheimpairmentofasset/provisionforthedeclineinvalueofasset

借：資產(chǎn)減值損失

貸：資產(chǎn)減值準(zhǔn)備

Lectureexample1:

①OnDec.31,2007,Lindacompanyfoundthattherewasindicatorshowingthattheassetwasimpairedandtestedanequipmentforimpairment.Thecarryingvalueoftheequipmentis￥10million.Ifthecompanysoldtheasset,itcouldgain￥9.2million.Thecosttosalewouldbe￥0.2million.Iftheequipmentiskeptinuse,thepresentvalueofexpectedcashflowgeneratedfromtheassetwouldbe￥8million.PleasecalculatetheamountshouldberecognizedastheprovisionforthedeclineinvalueofthefixedassetsonDec.31,2007.

林達(dá)公司于2007年12月31日發(fā)現(xiàn)其擁有的一臺(tái)機(jī)器設(shè)備存在減值跡象故進(jìn)行減值測(cè)試。該設(shè)備目前的賬面價(jià)值為1000萬元。如果公司出售該資產(chǎn)將獲利920萬，發(fā)生的處置費(fèi)用預(yù)計(jì)為20

[答疑編號(hào)811060101]

a）Isthereanyindicationthatanassetisimpaired?Yes

b）Whatistherecoverableamountoftheequipment?

FVlesscoststosell=9million

PVoftheexpectedfuturecashflows=8million

Therecoverableamount=9million.

Theprovisionforthedeclineinvalueofthefixedassets=10million–9million=1million.

Dr：Impairmentloss1,000,000

Cr：Provisionfortheimpairmentofasset1,000,000

②Fishercompanyownsanequipmentwiththehistoricalcostof￥30million.Theamountof￥8millionhasbeenrecordedasaccumulateddepreciationand￥2millionasprovisionfortheimpairmentoffixedassets.OnDec.31,2006,thecompanymadeimpairmenttesttotheequipmentandfoundtherewasindicatorshowingthattheassetwasimpaired.Iftheequipmentissold,￥18millioncanbegainedgainafterthecosttosaleisdeducted.Ifitiskeptinuse,theresidualusefullifewouldbe5yearandtheexpectedfuturecashflowintheeachyearisinthefollowingtable:YearExpectedfuturecashflowDiscountrate1￥6million5%2￥5.5million3￥4million4￥3.2million5￥1.8millionPleaseanalysisiftheequipmenthasbeenimpaired.Ifitisso,makenecessaryaccountingentries.

費(fèi)希爾公司擁有某種設(shè)備的原值為3000萬元，已經(jīng)計(jì)提折舊800萬元以及減值準(zhǔn)備200萬元，該公司于2006年12月31日對(duì)甲設(shè)備進(jìn)行減值測(cè)試時(shí)發(fā)現(xiàn)，該類設(shè)備存在明顯的減值跡象。如果公司出售該設(shè)備，將獲得1800萬元的凈利潤；如果繼續(xù)使用，剩余的使用年限為年預(yù)計(jì)未來現(xiàn)金流折現(xiàn)率1￥600萬5%2￥550萬3￥400萬4￥320萬5￥180萬請(qǐng)問該資產(chǎn)是否發(fā)生減值？如果發(fā)生減值，計(jì)算其減值準(zhǔn)備，并作出會(huì)計(jì)處理。[答疑編號(hào)811060102]

a）Isthereanyindicationthatanassetisimpaired?Yes

b）Whatistherecoverableamountoftheequipment?

Carryingvalue=20million

FVlesscoststosell=18million

PVoftheexpectedfuturecashflows=600/（1+5%）+550/（1+5%）2+400/（1+5%）3+320/（1+5%）4+180/（1+5%）5=18.2million

Therecoverableamount=18.20million.

Provisionfortheimpairmentofthefixedassets=20million–18.20million=1.8million.

Dr：Impairmentloss1,800,000

Cr：Provisionfortheimpairmentofasset1,800,000第七講負(fù)債Liabilities授課內(nèi)容:

本節(jié)內(nèi)容主要介紹與負(fù)債有關(guān)的常用術(shù)語和用英文進(jìn)行相應(yīng)的計(jì)算和會(huì)計(jì)處理。內(nèi)容主要涉及負(fù)債定義的特點(diǎn)，負(fù)債的分類和計(jì)量。并且以債券發(fā)行為例，使大家熟悉這一類型的題目和解答方法。

1.Liabilitiesn.負(fù)債

Definition:apresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.

Presentobligation現(xiàn)在的義務(wù)

Pastevents由過去的交易或事項(xiàng)引起的

Outflowfromtheentityofresourcesembodyingeconomicbenefits經(jīng)濟(jì)利益的付出

Probable（contingentliabilities或有負(fù)債）可能的

Measurable可以計(jì)量的

2.Classification:currentliabilitiesandnon-currentliabilities

Currentliabilities流動(dòng)負(fù)債—accountspayable應(yīng)付賬款,currentnotespayable應(yīng)付票據(jù),dividendspayable應(yīng)付股利,advancefromcustomers預(yù)收賬款

Non-current長期負(fù)債—long-termloan長期借款,bondspayable應(yīng)付債券

3.Measurementofliabilities:

Currentliabilities:atfacevalue以面值計(jì)量

Non-Currentliabilities:atnetpresentvalue（NPV）凈現(xiàn)值4.Lectureexamplesillustration

Lectureexamples1:

OnJan.5,XcompanyboughtofficefurniturefromYcompanyfor$15,000oncreditandagreetopaytheamountbytheendofJune.Xcompanycannotpayits$15,000accountwithYcompanyontime.Asanaccommodation,onJuly1,YcompanyagreetoacceptXcompany’s3monthsnotewiththefacevalueof$15,000attherateof5%.

PleasedonecessaryaccountingentriesforXcompany.[答疑編號(hào)811070101]

January5Dr：Fixedassets—officefurniture15,000固定資產(chǎn)

Cr：Accountpayable15,000應(yīng)付賬款

July1Dr：Accountpayable—Ycompany15,000應(yīng)付賬款

Cr：Notespayable15,000應(yīng)付票據(jù)

Interest:$15,000×5%=$750

July31/August31/Sept.30

Dr：Interestexpense750利息支出

Cr：Interestpayable750應(yīng)付利息

October1Dr：Notespayable15,000應(yīng)付票據(jù)

Interestpayable2,250應(yīng)付利息

Cr：Bankdeposit17,250銀行存款

Lectureexample2:

OnMarch1,LuckyTravelAgencyCompanyreceived$5000advancepaymentfromABCcompany